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Contents

Legislation

Value Added Tax Act 1983 (repealed 1.9.1994)

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Introduction
Crossheading Imposition and extent of tax
Crossheading Supply
Crossheading Acquisitions of goods from other member States
Crossheading Rate of tax and determination of value
Crossheading Credit for input tax against output tax
Crossheading Reliefs
Crossheading Refunds
Crossheading Repayment
Crossheading Further provisions as to importation of goods
Crossheading Special cases
Crossheading General
Crossheading Supplemental
SCHEDULE 1 Registration
SCHEDULE 1A Registration in respect of Supplies from other member States
SCHEDULE 1B Registration in respect of Acquisitions from other member States
SCHEDULE 2 Matters to be Treated as Supply of Goods or Services
SCHEDULE 3 Services Supplied Where Received
SCHEDULE 4 Valuation—Special Cases
SCHEDULE 4A Valuation of Acquisitions from other member States - Special Cases
SCHEDULE 5 Zero-Rating
SCHEDULE 6 Exemptions
SCHEDULE 6A Buildings and Land
SCHEDULE 7 Administration, Collection and Enforcement
SCHEDULE 8 Constitution and Procedure of Value Added Tax Tribunals
SCHEDULE 9 Consequential Amendments
SCHEDULE 10 Savings and Transitional Provisions
SCHEDULE 11 Repeals

UK legislation
Value Added Tax Act 1983 (repealed 1.9.1994)

Value Added Tax Act 1983 (repealed 1.9.1994)

From legislation.gov.uk

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Begin readingSection 1 Value added tax.